1985 (2) TMI 179

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..... karan, Member (T)]. - The captioned appeal was initially filed as a revision application before the Central Government which, under the provisions of Section 35-P of the Central Excises Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The appeal was earlier listed for hearing on 12-11-1984. On that day the Appeal .....

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..... . provided that it was proved to the satisfaction of the Collector that the raw naphtha was intended for use in the manufacture of fertilizer and that Chapter X procedure was followed. During the period from 16-5-1974 to 6-9-1974, the appellants supplied a quantity of 69 M.T. of ammonia produced from raw naphtha (secured under Chapter X procedure) to M/s. SPIC, Tuticorin for utilisation in the man .....

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..... educing the amount of duty payable by the appellants. In his own words, he found it expedient to take this decision without further formalities and issue the speaking order in view of the fact that M/s EID Parry (India) Ltd. s refund claim consequent to the Court order for a sum of Rs. 4,25,211.82 is pending and I have to deduct the amount due from them from the said refund claim and pay the bala .....

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